Silverfin false 30/09/2023 01/10/2022 30/09/2023 N H Duffield 27/09/2017 W D W Duffield 27/09/2017 12 March 2024 OC419237 2023-09-30 OC419237 bus:Director1 2023-09-30 OC419237 bus:Director2 2023-09-30 OC419237 2022-09-30 OC419237 core:CurrentFinancialInstruments 2023-09-30 OC419237 core:CurrentFinancialInstruments 2022-09-30 OC419237 core:LandBuildings 2022-09-30 OC419237 core:FurnitureFittings 2022-09-30 OC419237 core:ComputerEquipment 2022-09-30 OC419237 core:LandBuildings 2023-09-30 OC419237 core:FurnitureFittings 2023-09-30 OC419237 core:ComputerEquipment 2023-09-30 OC419237 2022-10-01 2023-09-30 OC419237 bus:FullAccounts 2022-10-01 2023-09-30 OC419237 bus:SmallEntities 2022-10-01 2023-09-30 OC419237 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 OC419237 bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 OC419237 bus:Director1 2022-10-01 2023-09-30 OC419237 bus:Director2 2022-10-01 2023-09-30 OC419237 core:LandBuildings core:TopRangeValue 2022-10-01 2023-09-30 OC419237 core:FurnitureFittings 2022-10-01 2023-09-30 OC419237 core:ComputerEquipment 2022-10-01 2023-09-30 OC419237 2021-10-01 2022-09-30 OC419237 core:LandBuildings 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Company No: OC419237 (England and Wales)

BELLA VISTA SWANAGE LLP

Unaudited Financial Statements
For the financial year ended 30 September 2023
Pages for filing with the registrar

BELLA VISTA SWANAGE LLP

Unaudited Financial Statements

For the financial year ended 30 September 2023

Contents

BELLA VISTA SWANAGE LLP

BALANCE SHEET

As at 30 September 2023
BELLA VISTA SWANAGE LLP

BALANCE SHEET (continued)

As at 30 September 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 32,832 30,847
32,832 30,847
Current assets
Debtors 4 3,671 3,539
Cash at bank and in hand 35,676 51,221
39,347 54,760
Creditors: amounts falling due within one year 5 ( 9,825) ( 15,412)
Net current assets 29,522 39,348
Total assets less current liabilities 62,354 70,195
Net assets attributable to members 62,354 70,195
Represented by
Loans and other debts due to members within one year
Other amounts 40,195 46,024
40,195 46,024
Members' other interests
Other reserves 22,159 24,171
22,159 24,171
62,354 70,195
Total members' interests
Loans and other debts due to members 40,195 46,024
Members' other interests 22,159 24,171
62,354 70,195

For the financial year ending 30 September 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

The financial statements of Bella Vista Swanage LLP (registered number: OC419237) were approved and authorised for issue by the Board of Directors on 12 March 2024. They were signed on its behalf by:

N H Duffield
Designated member
BELLA VISTA SWANAGE LLP

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2023
BELLA VISTA SWANAGE LLP

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bella Vista Swanage LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Tangible fixed assets

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Land and buildings 10 years straight line
Fixtures and fittings 25 % reducing balance
Computer equipment 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the LLP during the year 0 0

2. Tangible assets

Land and buildings Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
At 01 October 2022 38,108 3,315 1,922 43,345
Additions 6,888 0 0 6,888
At 30 September 2023 44,996 3,315 1,922 50,233
Accumulated depreciation
At 01 October 2022 10,480 552 1,466 12,498
Charge for the financial year 4,098 691 114 4,903
At 30 September 2023 14,578 1,243 1,580 17,401
Net book value
At 30 September 2023 30,418 2,072 342 32,832
At 30 September 2022 27,628 2,763 456 30,847

4. Debtors

2023 2022
£ £
Trade debtors 2,684 0
Other debtors 987 3,539
3,671 3,539

4. Creditors: amounts falling due within one year

2023 2022
£ £
Other taxation and social security 4,588 4,355
Other creditors 5,237 11,057
9,825 15,412